AI Drafter 
TaxTMI 
TaxTMI 
2022 (10) TMI 292
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....under airway Bill No. 16051757930 dated 25.08.2017 and invoice No. 003/17 dated 23.08.2017 issued by M/s. P T Kinara Gilang Semesta Jl. Lebak Jaya Tengah No. 24, Surabaya 60134, Indonesia. The goods were declared to be of Indonesia origin and accordingly, the appellants importer claimed the benefit of nil rate of Basic Customs Duty (BCD) under S. No. 966 (I) of Notification No. 046/2011-Cus dated 01.06.2011 against Certificate of Origin No. 0086069/SBY/2017 dated 23.08.2017. During verification of the aforesaid Bill of Entry, a questionnaire was issued to the appellant seeking certain information about verification of origin of the goods in question. The reply was submitted vide the appellants letter dated 26.10.2017. The department form....
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....o difference in quantity or quality was noticed by the department. The denial on the sole ground that incomplete information to the questionnaire has been provided, is alleged to absolutely be wrong ground to deny the benefit of exemption Notification. It is impressed upon that only such information which could not be available with the appellant despite his due diligence has not been provided. The said information was otherwise not relevant for verification of the authenticity of Country of origin Certificate. Same has wrongly been made the basis of denial of duty exemption benefit to the appellant which was otherwise available in terms of amended Notification No. 046/2011 dated 01.06.2011. With these submissions, the order of Commissioner....
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....Customs Tariff Act, 1985 as is specified in the corresponding entry in column 2 of the said table, from so much of the duty of customs leviable thereon as is in excess of the amount collected at the rate specified in column 4 of the said table, when the goods imported into the Republic of India when the goods from a Country listed in Appendix I. As already observed above, Indonesia is one of the country from Appendix I. 6. Further perusal of the Notification shows that such benefit is available to the importer if the importer proves to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs, or as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin from t....
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....the specimen as in the Attachment to these Operational Certification Procedures. It shall be made in English. The AIFTA Certificate of Origin shall comprise one (1) original and three (3) copies. Each AIFTA Certificate of Origin shall bear a reference number as given separately by each place or office of issuance. (b) The original copy shall be forwarded, together with the triplicate, by the exporter to the importer. Only the original copy will be submitted by the importer to the Customs Authority at the port or place of importation. The duplicate shall be retained by the Issuing Authority in the exporting party. The triplicate shall be retained by the importer. The quadruplicate shall be retained by the exporter. (c) In c....
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....hat too within a reasonable period duly informing the grounds for the denial of preferential tariff treatment. Admittedly and apparently, the said procedure has not been followed by the Department. Though all the questions were not answered by the appellant but perusal of the questionnaire shows that the availability of information as was required under these questions was not feasible with the appellant. More so, appellant had handed over the original copy of Country of origin Certificate. The meaning of 'not answered the questionnaire' becomes utmost irrelevant in the light of Certificate of origin. 9. No inquiry as mandated by the Notification was conducted with respect to Country of origin Certificate which otherwise reveal that a Ce....